GST Penalty Shouldn’t Exceed Invoice Value Without proper evidence & reason

Ashish Kumar Sharma Vs Deputy Commissioner (Calcutta High Court)

The Calcutta High Court recently delivered a significant judgment in the case of Ashish Kumar Sharma Vs Deputy Commissioner, revolving around the computation of penalty by the GST department.

Detailed Analysis: The case stemmed from a dispute over the imposition of a penalty on Ashish Kumar Sharma, a trader of dehydrated coal tar and allied products. The penalty was levied due to an expired e-way bill during the transportation of goods. The appellant contended that the vehicle experienced breakdowns during the

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